Delhi High Court

Revenue, having accepted the order of the Tribunal in the first round, cannot raise those objections in the second round

Commissioner of Income Tax-II Vs Mantec Consultants (P) Ltd (Delhi High Court)

Although, no claim under Section 10A had been made before the Assessing Officer, the respondent/assessee had made such a claim before the Commissioner of Income-tax (Appeals). The assessee was fully justified in raising the claim under Section 10A of the said Act...

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Interconnect charges/port access charges cannot be regarded as fees for technical services

Commissioner of Income Tax Vs Bharti Cellular Ltd (Delhi High Court)

The payment for use of services for MTNL/other companies via the interconnect/port/access/toll by the assessee would not fall within the purview of payments as provided for under section 194J of the Act, so as to be eligible for tax deduction at source....

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DIT, New Delhi Vs KLM Royal Dutch Airlines (Delhi High Court)

Director of Income Tax, New Delhi Vs KLM Royal Dutch Airlines (Delhi High Court)

Income tax - DTAA - Assessee is incorporated in Netherlands - engaged in airlines business of carrying passengers as well as cargo - gets licence from Airport Authority of India for cargo space - enters into a contract with a company to take care of cargo-booking and handling service on commission basis - While making payments to the outs...

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Haryana Acrylic Manufacturing Company Vs. CIT (Delhi High Court) (2009) 308 ITR 38 (Del)

Haryana Acrylic Manufacturing Company Vs Commissioner of Income-tax (Delhi High Court)

Badar Durrez Ahmed, J.-This writ petition is directed against the notice dated 29-3-2004 issued by the Assistant Commissioner of Income-tax, Central Circle-18, New Delhi under section 148 of the Income-tax Act, 1961 ('said Act')...

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Commissioner of Income Tax versus Tulip Finance Ltd (Delhi High Court)

Commissioner of Income Tax Vs Tulip Finance Ltd. (Delhi High Court)

The deletion of the addition of Rs. 33 lacs, which had been made by the Assessing Officer on account of unexplained share capital under Section 68 of the said Act. The second issue pertains to the deletion made by the Tribunal of the addition of Rs. 35,06,292/- by the Assessing Officer on account of alleged unexplained security deposits u...

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If there is no revenue loss then department should not question the year of allowability of expenses

Commissioner Of Income Tax Vs M/s Vishnu Industrial Gases P. Ltd. (Delhi High Court)

CIT vs. Vishnu Industrial Gases (Delhi High Court) - Where the department had not disputed that the expenditure was deductible in principle but was only disputing the year in which the deduction could be allowed HELD, castigating the department, that as the tax rates were the same in both years, the department should not fritter away its ...

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CIT versus M/S. Atam Prakash And Sons (Delhi High Court)

The Commissioner Of Income Tax Vs M/s. Atam Prakash And Sons (Delhi High Court)

The agreement for sale dated 24.06.1977 was substituted by the collaboration agreement dated 06.10.1981 and the agreement to sell dated 06.10.1981. There was no interest, much less, any right transferred in the property in favour of SSPL by the assessees and hence, as observed above, there was no transfer of a right in property as contemp...

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Dalmia Dairy Industries Ltd. versus Commissioner of Income Tax (Delhi High Court)

M/s Dalmia Dairy Industries Ltd Vs Commissioner of Income Tax (Delhi Central-I) (Delhi High Court)

the Tribunal was right in rejecting the revenue’s application for raising the additional ground as that would have amounted to introduction of a new source of income. The decision in National Thermal Power Corporation (Supra) also does not come to the aid of the revenue in this case. A new ground can be permitted in appeal so long as th...

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Under Rule 22 (2) of the Anti-Dumping Rules and the proviso thereto, the initiation of a new shipper review cannot be with retrospective effect in the case of a first time exporter.

M/s H and R Johnson (India) Limited Vs Union of India [New Delhi High Court]

H and R Johnson (India) Limited,Versus Union of India - Under the given circumstances of the case and particularly the purport of Rule 22 (2) of the Anti-Dumping Rules and the proviso thereto, the initiation of a new shipper review cannot be with retrospective effect in the case of a first time exporter. ...

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Employer’s Obligation-TDS-Previous Employment’s payments

Commissioner of Income-tax XVI (DELHI) Vs. Marubeni India (P.) Ltd. (Delhi High Court)

CIT v. Marubeni India (P.) Ltd. In case where the present employer did not include salary paid by the previous employer u/s 192(2), because previous employer did not provide the details of disbursement, issue arose whether such present employer is liable for penal interest. It was held by HC that the liability of the present employer is l...

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